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- Title
ИЗМЕНЕНИЯ В ОБЛАГАНЕТО НА ТРУДОВИТЕ ДОХОДИ В СТРАНИТЕ ОТ ЕВРОПЕЙСКИЯ СЪЮЗ ПРЕЗ ПЕРИОДА 1995-2014 Г
- Abstract
The present paper dwells upon the reforms in taxation of working income in the European Union Member States. The first part considers the main types of tax reliefs towards personal income as well as the indicators for effective tax burden. In the second part the main theoretical views of optimal taxation of income are presented. The next two parts examine the reforms carried out over the last two decades in EU Member States with a focus on the measures aimed at increase of labour supply. The "old" Member States of EU-15 are considered separately from the new Member States from Central and Eastern Europe and the specificities of the personal income taxation in both groups are analyzed.
- Publication
Economic Studies, 2015, Vol 24, Issue 2, p52
- ISSN
0205-3292
- Publication type
Article